Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Requires the Tax Appeal Court to preclude documents or evidence not produced pursuant to a demand from being introduced in evidence in a tax appeal or action unless the failure was due to reasonable cause. Effective 7/1/3000. (HD1)

Statutes affected:
SB3176: 235-108, 236E-18.5, 237-39
SB3176 SD1: 235-108, 236E-18.5, 237-39
SB3176 HD1: 235-107, 235-108, 235-110, 236E-18.5, 237-39, 244D-8, 245-7
Latest: 235-108, 236E-18.5, 237-39